INTELGENX TECHNOLOGIES CORP.
6425 Abrams, Ville St- Laurent, Quebec, H4S 1X9
September 16, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Jeffrey P. Riedler
Re:
IntelGenx Technologies Corp. (the "Company")
Registration Statement on Form S-1
(File No. 333-161305)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Standard Time, on Friday, September 18, 2009, or as soon thereafter as practicable.
In connection herewith, the Company hereby acknowledges that:
•
should the Securities and Exchange Commission (the "Commission"), or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Horst Zerbe
Horst G. Zerbe
President and Chief Executive Officer
